Publications - Tax
COVID-19: Spanish Customs Department publishes information note on controls on imports of personal protective equipment, masks and other medical supplies
The note clarifies the border control measures for personal protective equipment, masks and other medical supplies.
The submission of the Monthly Stamp Tax Declaration becomes mandatory only in 2021
The Monthly Stamp Tax Declaration (“DMIS”), as well as assessment and payment obligations, are subject to changes within the scope of the implementation of extraordinary and urgent measures in response to the epidemiological situation…
Spanish Customs Department publishes information note on application of reliefs from custom duty and exemption from import VAT by public entities or charitable organizations for persons affected by COVID-19
On March 23, 2020, the Spanish Customs Department published Note NI GA 06/2020 on the application of reliefs from custom duty and exemption from import VAT by authorized public entities and private bodies of a charitable or philanthropic nature with…
COVID-19: What should companies be aware of in the next few days?
The global health alert triggered by the spread of the new coronavirus known as SARS-CoV-2, which causes the disease COVID-19, is creating great challenges for companies. Governments around the world are tackling the situation by approving drastic…
COVID-19: Legislative measures adopted and their effects on tax proceedings in general (and on review proceedings in particular)
Royal Decree 463/2020, of March 14, 2020, declaring a state of emergency, through its additional provisions 2, 3 and 4, established a scenario of general suspension of time periods, time limits and administrative proceedings that initially seemed to…
COVID-19 does not suspend the deadline for filing form 720
Once again this year, personal income taxpayers and corporate income taxpayers who owned assets and rights situated abroad on December 31, 2019 could be under the obligation to file the informational return on assets and rights situated abroad (form…
The deadline to file prepayment of Corporate income tax and Non-Resident Income Tax is drawing nearer
The deadline by which to file the form related to the April 2020 prepayment of corporate income tax and of nonresident income tax (for non-resident taxpayers who have a permanent establishment in Spain or are pass-through entities with a presence in…
COVID-19: European Commission adopts temporary framework to authorize State aid
On March 19, 2020, the European Commission issued a communication setting out a Temporary Framework that provides for more flexible and quicker authorization of State aid granted to support the economy in the current COVID-19 outbreak. The Temporary…
COVID-19: possibility of obtaining deferral (or even remittance) of tax liabilities
The announcement of an epidemiological emergency on the territory of Poland prompted the Polish government to develop special solutions to support the economy.
Spain: Royal Decree-Law 8/2020 of March 17, 2020 launches urgent and extraordinary measures to confront the economic and social impact of COVID-19
The March 18, 2020 edition of the Official State Gazette has published Royal Decree-Law 8/2020 of March 17, 2020 on urgent and extraordinary measures to confront the economic and social impact of COVID-19. The decree-law comes into force on its…
COVID-19: The Spanish Customs Department publishes instructions aimed at ensuring the performance of its tasks
On March 16, 2020, the Customs Department published Note NI DTORA 01/2020, issuing instructions derived from the declaration of State of Emergency by Royal Decree 463/2020, of March 14, 2020 (See Note).
COVID-19: Royal Decree declaring situation of emergency published
On March 14 Royal Decree 463/2020 was published declaring a state of emergency to manage the COVID-19 public health crisis (“the Royal Decree”).